Accounting and Solvency convergence. Dream or reality?

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<rdf:Description>
<dc:creator>Esson, Rob</dc:creator>
<dc:creator>Cooke, Peter</dc:creator>
<dc:date>2007-07-01</dc:date>
<dc:description xml:lang="es">Sumario: This article discusses the desirability of having a single methodology that can be used for financial reporting for both solvency assessment and general-purpose financial reporting purposes. It goes on to argue that, while absolute convergence is neither likely nor necessarily desirable, current indications are that the dream that a single model can form the basis for both reporting regimes might still be realized. This in turn would promote greater transparency and therefore enhance credibility in financial reporting by insurers.</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/60867.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">International Association of Insurance Supervisors</dc:subject>
<dc:subject xml:lang="es">International Accounting Standards Board</dc:subject>
<dc:subject xml:lang="es">Solvencia</dc:subject>
<dc:subject xml:lang="es">Gestión financiera</dc:subject>
<dc:subject xml:lang="es">Mercado de seguros</dc:subject>
<dc:subject xml:lang="es">Contrato de seguro</dc:subject>
<dc:subject xml:lang="es">Gerencia de riesgos</dc:subject>
<dc:subject xml:lang="es">Transparencia financiera</dc:subject>
<dc:subject xml:lang="es">Legislación de seguros</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">Accounting and Solvency convergence. Dream or reality?</dc:title>
<dc:title xml:lang="es">Título: The Geneva papers on risk and insurance</dc:title>
<dc:relation xml:lang="es">En: Geneva papers on risk and insurance : issues and practice. - Geneva : The Geneva Association, 1976- = ISSN 1018-5895. - 01/07/2007 Tomo 32 Número 3  2007 , p. 332-344</dc:relation>
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